A and B are partners in a firm sharing profits in the ratio of 2 : 1. They decided with effect from 1st April, 2018, that they would share profits in the ratio of 3 : 2. But, this decision was taken after the profit for the year ended 31st March, 2019 of ₹ 90,000 was distributed in the old ratio.Firm’s goodwill was valued on the basis of aggregate of two years profits preceding the date decision became effective.The profits for the year ended 31st March, 2017 and 2018 were ₹ 60,000 and ₹ 75,000 respectively. It was decided that Goodwill Account will not be opened in the books of the firm and necessary adjustment be made through Capital Accounts which on 31st March, 2019 stood at ₹ 1,50,000 for A and ₹ 90,000 for B.Answer the following questions:1) In adjustment of profit for 2018-19 on change in profit sharing ratio, the journal entry is a. Dr. A’s Capital A/c ₹6,000; Cr. B’s Capital A/c ₹ 6,000 b. Cr. A’s Capital A/c ₹6,000; Dr. B’s Capital A/c ₹ 6,000 c. Dr. A’s Capital A/c ₹90,000 ;Cr. B’s Capital A/c ₹ 90,000 d. Cr. A’s Capital A/c ₹90,000; Dr. B’s Capital A/c ₹ 90,000 2) Adjustment of goodwill made on change in profit sharing ratio, the journal entry is a. Dr. A’s Capital A/c ₹9,000; Cr. B’s Capital A/c ₹ 9,000 b. Cr. A’s Capital A/c ₹9,000 ;Dr. B’s Capital A/c ₹ 9,000 c. Dr. A’s Capital A/c ₹1,35,000; Cr. B’s Capital A/c ₹ 1,35,000 d. Cr. A’s Capital A/c ₹ 1,35,000; Dr. B’s Capital A/c ₹ 1,35,000 3) Calculate New Goodwill. a. ₹ 60,000 b. ₹ 75,000 c. ₹ 1,35,000 d. ₹ 67,5004) What is the closing balance of Partners Capital accounts?a. A-₹1,53,000; B-₹87,000 b. A-₹1,59,000; B-₹96,000 c. A-₹1,44,000; B-₹81,000 d. A-₹1,24,000; B-₹89,000